Anti-Corruption and Compliance Management Code

Purpose

Scope

Policy Principles

• A. Prohibition of Corrupt Practice KOSME prohibits any form of corrupt practice, including the provision or receipt of money, entertainment, or improper solicitations, and, in principle, forbids the provision or acceptance of any job-related benefits in connection with its duties. B. Fair and Transparent Conduct of Duties All executives and employees of KOSME shall perform their duties in accordance with impartial and legitimate procedures and standards, and shall not engage in any preferential treatment, discrimination, or unfair practices among stakeholders. C. Strict Compliance with Laws and Regulations All executives and employees of KOSME shall strictly comply with all obligations applicable to the performance of their duties, including relevant laws and regulations, internal rules, and codes of conduct. D. Identification and Reporting of Conflicts of Interest All executives and employees of KOSME shall report any potential or actual conflict of interest in advance or immediately upon its arising for the sake of transparency and shall actively cooperate to ensure that such conflicts are managed fairly in accordance with the applicable procedures. E. Reporting of Corrupt Practices and Protection of Whistleblowers All executives and employees of KOSME shall promptly report any violation of applicable obligations, including acts of corruption, as soon as they become aware of such violations, and shall strictly uphold the principles of confidentiality and non-retaliation with respect to whistleblowers. F. Cultivation of a Culture of Integrity KOSME recognizes integrity and ethics as its highest values and shall foster and maintain a robust anti-corruption culture with zero tolerance for any form of corrupt practice. G. Strict Action for Violations KOSME shall apply strict disciplinary or punitive measures, based on a zero-tolerance principle, against any executive or employee who violates obligations, including the prohibition of corrupt conduct. H. Efforts to Address Climate Change KOSME is firmly committed to continuously assessing the impact of climate change and environmental issues on its organizational objectives and risks, and to advancing sustainable anti-corruption and compliance management through adherence to ethical standards and environmental laws and regulations. Lead for Anti-Corruption and Compliance Management

Lead for Anti-Corruption and Compliance Management